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2009 (4) TMI 634 - CESTAT, AHMEDABADExtract: ....... been received or inputs have not been used. The only ground is that the credit has been taken on improper documents. Commissioner (Appeals) in his order portion extracted above, has considered the issue and I find no ground to interfere or set aside the impugned order. Accordingly, appeal filed by the Revenue is rejected. (Pronounced in the Court)
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